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SBTCC Cover.indd - Investment Climate

SBTCC Cover.indd - Investment Climate

SBTCC Cover.indd - Investment

  • Page 3 and 4: © 2011 The World Bank Group1818 H
  • Page 8: Contents viiAnnex 5.1: Terms of Ref
  • Page 11 and 12: 2 Tax Perception and Compliance Cos
  • Page 13 and 14: 4 Tax Perception and Compliance Cos
  • Page 15 and 16: 6 Tax Perception and Compliance Cos
  • Page 17 and 18: 8 Tax Perception and Compliance Cos
  • Page 20 and 21: Chapter 2: Preconditions for a TaxP
  • Page 22 and 23: Preconditions for a Tax Perception
  • Page 24 and 25: Preconditions for a Tax Perception
  • Page 26 and 27: Preconditions for a Tax Perception
  • Page 28 and 29: Chapter 3: How to Conduct aTax Perc
  • Page 30 and 31: How to Conduct a Tax Perception and
  • Page 32 and 33: How to Conduct a Tax Perception and
  • Page 34 and 35: How to Conduct a Tax Perception and
  • Page 36 and 37: How to Conduct a Tax Perception and
  • Page 38 and 39: How to Conduct a Tax Perception and
  • Page 40 and 41: How to Conduct a Tax Perception and
  • Page 42 and 43: How to Conduct a Tax Perception and
  • Page 44 and 45: How to Conduct a Tax Perception and
  • Page 46 and 47: Chapter 4: How to Use SurveyData an
  • Page 48 and 49: How to Use Survey Data and Analysis
  • Page 50 and 51: How to Use Survey Data and Analysis
  • Page 52 and 53:

    How to Use Survey Data and Analysis

  • Page 54 and 55:

    How to Use Survey Data and Analysis

  • Page 56 and 57:

    How to Use Survey Data and Analysis

  • Page 58 and 59:

    Chapter 5: Summary—Caveats,Warnin

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    Summary—Caveats, Warnings, and Pi

  • Page 62 and 63:

    Summary—Caveats, Warnings, and Pi

  • Page 64 and 65:

    Annex 1.1: Terms of Reference for a

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    Annex 1.1 576. Report stageAs speci

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    60 Tax Perception and Compliance Co

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    Annex 3.1: Questionnaire Used inOnl

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    Annex 3.1 6551 - 100More than 100 (

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    Annex 3.1 679. How many years of pr

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    Annex 3.1 6915c) Do you assist ANY

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    Annex 3.1 71Tax return19. How long

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    Annex 3.1 731 hour or less1.01 hour

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    Annex 3.1 75R501 - R1,000R1,001 - R

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    Annex 3.1 773 months - less than 6

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    Annex 3.1 79Technical knowledge ofS

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    Annex 3.1 81R201 - R300R301 - R500R

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    Annex 3.1 83Technical knowledge ofS

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    Annex 3.1 85R2,001 - R3,000More tha

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    Annex 3.1 8757. How long on average

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    Annex 3.1 89Besides the aspects men

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    Annex 3.1 9136.01 hours - 48 hours4

  • Page 102 and 103:

    Annex 3.1 93R2,001 - R3,000More tha

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    Annex 3.1 95The following should be

  • Page 106 and 107:

    Annex 3.1 97■ Time taken to submi

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    Annex 3.1 992.01 hours - 3 hours3.0

  • Page 110 and 111:

    Annex 3.1 1017.01 hours - 8 hours8.

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    Annex 3.1 103G. Additional Informat

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    Annex 3.1 1055678910More than 10105

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    Annex 3.1 107108. What tax do you t

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    Annex 3.1 109R72,000 - R300,000R300

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    Annex 3.2: Questionnaire Usedin Tel

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    Annex 3.2 113Agriculture, forestry,

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    Annex 3.2 115Biggest advantage ----

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    Annex 3.2 1174 th biggestdisadvanta

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    Annex 3.2 119Representing the compa

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    Annex 3.2 1211. You 1 Proceed with

  • Page 132 and 133:

    Annex 3.2 12323b. Why did you apply

  • Page 134 and 135:

    Annex 3.2 125the cost categories be

  • Page 136 and 137:

    Annex 3.2 127Penalties to be waived

  • Page 138 and 139:

    Annex 3.2 129being attended to, if

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    Annex 3.2 13146a. Do you know of th

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    Annex 3.2 13351. What do you think

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    Annex 3.2 13554a. Is the issue anob

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    Annex 3.2 137Income tax - IT14Provi

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    Annex 3.2 139D1. Assessments and Ap

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    Annex 3.2 14169a. Since January 200

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    Annex 3.2 14376. On average, how ma

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    Annex 3.3 145A. Filter Questions1.

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    Annex 3.3 147Cash 7Stock 8Debtors (

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    Annex 3.3 149Not being registeredfo

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    Annex 3.3 1514 th biggestdisadvanta

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    Annex 3.3 15326. What is stopping y

  • Page 164 and 165:

    Annex 3.3 15532. And how would you

  • Page 166 and 167:

    Annex 3.3 157Thank you for your tim

  • Page 168 and 169:

    Annex 3.4 159Q4. What is the curren

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    Annex 3.4 161Q12. Did you in 2007 h

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    Annex 3.4 163Working time spent on

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    Annex 3.4 165Q28. You told me that

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    Annex 3.4 167D. General Sales Tax (

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    Annex 3.4 169Yes 1No (Interviewer:

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    Annex 3.4 171Q53. What is the perce

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    Annex 3.5: Questionnaire Used inFac

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    Annex 3.5 175Q10. What is the curre

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    Annex 3.5 177Completely disagreeSom

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    Annex 3.5 179Mostimportant2 nd most

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    Annex 3.5 181Keep complete financia

  • Page 192 and 193:

    Annex 3.5 183Q38aProblemQ38bTotal c

  • Page 194 and 195:

    Annex 4.1 185The quintiles for the

  • Page 196 and 197:

    Annex 4.2: Sampling TechniqueUsed i

  • Page 198 and 199:

    Annex 4.2 189selected because they

  • Page 200 and 201:

    Annex 4.3 191prepared before the fi

  • Page 202 and 203:

    Annex 5.1 193■ Comment on the sur

  • Page 204 and 205:

    Annex 5.1 195■ Enter the data wit

  • Page 206 and 207:

    Annex 5.1 197AssumptionsThis TOR as

  • Page 208 and 209:

    Annex 6.1: Possible Future Directio

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    Annex 6.1 201state. An additional c

  • Page 212 and 213:

    BibliographyAcemoglu, D. 2005. “P

  • Page 214 and 215:

    Bibliography 205Feld, L. P., and B.

  • Page 216 and 217:

    Bibliography 207Sandford, C. 1994.

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